Accounts and documents
29.Tax invoices and bills of sale
(1) A registered dealer effecting a 1[a sale of taxable goods or exempt goods along with any taxable goods, in excess of the prescribed value]1 shall issue at the time of the sale, a tax invoice marked as original for the sale, containing the particulars prescribed, and shall retain a copy thereof.
(2) A tax invoice marked as original shall not be issued to any registered dealer in circumstances other than those specified in sub-section (1), and in a case of loss of the original, a duplicate may be issued where such registered dealer so requests.
(3) A registered dealer,-
(a) selling non-taxable goods; or
(b) opting to pay tax by way of composition under section 15 and selling any goods; or
(c) permitted to pay tax under section 16 and selling any goods; in excess of the prescribed value, shall issue a bill of sale containing such particulars as may be prescribed.
(4)Notwithstanding anything contained in sub-section (1) or (3) or sub-section (1) of section 7, a registered dealer executing civil works contracts shall issue a tax invoice or bill of sale at such time and containing such particulars as may be prescribed.